If you deliver bulk fuel oil, firewood, propane or sell electricity or natural gas in Nova Scotia, there are some things you need to know.
The rebate provided under the Your Energy Rebate Program will increase to 10% from 8% when the provincial portion of the HST rises to 10% from 8% on July 1, 2010.
Effective October 1, 2009, the electricity portion of the rebate was expanded to all residential usage. All electricity consumed for residential purposes on or after October 1, 2009, is eligible for the rebate. The base charge is also eligible for the rebate.
For billing periods that straddle October 1, 2009, the current threshold is to be applied to the portion of the bill prior to October 1, 2009. The threshold calculation will be the number of days in the billing period prior to October 1, 2009 times 27.4 KWH/day.
For a billing period September 21, 2009 to November 20, 2009, the threshold would be:
10 days x 27.4 KWH/day = 274 KWH.
The rebate would be issued on the remaining KWH and the base charge.
They are suppliers of natural gas, electricity, home heating oil, home delivery of propane, or home delivery of firewood.
Bulk Vendors who are HST registered are required to provide the Provincial rebate for eligible home energy at source.
To receive reimbursement for the amount of rebates provided, a bulk vendor must register with Service Nova Scotia and Municipal Relations to be set up on the reimbursement program.
As part of the program, vendors will be required to provide a rebate for all eligible customers. Customers fall into one of three categories:
Your role as a bulk vendor is providing rebates to those customers who are eligible at source for the rebate (i.e. customers identified in the first bullet above). Vendors will be required to confirm the eligibility of their customers.
To assist you to determine customer eligibility:
In early March of each year, the annual change list of properties that have changed eligibility status during the year will be available to bulk vendors through the eligibility tool page or upon request from Service Nova Scotia and Municipal Relations.
Once a bulk vendor has updated their customer list with the annual change list, the eligibility status will be good for a year. Bulk vendors are expected to have completed updating their customer lists by June 1st.
On October 14, 2008, the eligibility tool was updated which changed the eligibility status for a large number of properties. Many property owners that had been receiving their rebate at the point of sale in error were no longer shown as eligible.
On December 15, 2008, new eligibility criteria were implemented and a large number of properties became eligible to receive their rebate at the point of sale. Letters were sent to all affected property owners stating they were now eligible to receive their rebate at the point of sale. They were instructed to provide their oil and wood suppliers with a copy of the letter so that they would receive their rebate at the point of sale.
Once you have determined that a customer is eligible to receive the at-source rebate, you will be required to provide them with a receipt displaying the rebate as a separate line item. The receipt must read “Prov Rebate” and must also clearly indicate the rebate and the dollar amount of the rebate. The receipt must also include your nine digit business number (BN/HST), for example BN 111111111.
If you neglected to provide a rebate to an eligible customer, do not provide a credit or payment to the customer. In this case the customer must submit an application for the rebate.
Once customer eligibility has been determined and the rebate provided at the point of sale, vendors will be required to track the rebates issued.
You will be able to make a submission for reimbursement 4 times per calendar month.
You have 24 months to apply for reimbursement from the date of the sale for which you issued the rebate.
Your submission for reimbursement must include:
You will be reimbursed within 21 days after receipt of a completed application. To ensure that you receive your reimbursement before you are required to submit your HST payments to the federal government, you are asked to submit a completed application form by the 5th of each month.
No, this program does not affect your HST remittances to the CRA.
You must keep your records for 72 months from the purchase date.
Yes. A mobile home located in a mobile home park or a home located on a military base is eligible for the energy rebate at source for home-delivered oil, propane, firewood and natural gas, regardless of the eligibility status as provided in the online eligibility tool.
Halifax Region
(902) 424-5200
Toll-free in Nova Scotia
1-800-670-4357
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